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(영문) 서울고등법원 2016.03.09 2015누1696
법인세등부과처분취소
Text

1. The part against the defendant in the judgment of the first instance shall be revoked;

2. The plaintiff's claim corresponding to the above revocation part.

Reasons

Details of the disposition

The plaintiff is a company established for the improvement project management business, etc. on August 29, 2002.

The defendant from April 7, 2011

4. By the end of 26, the Plaintiff conducted a tax investigation with respect to the Plaintiff, and received KRW 4.35 billion from the Urban Environment Improvement Project Association Establishment Promotion Committee (hereinafter “A zone Promotion Committee”), and ② received KRW 700 million from the Housing Redevelopment Improvement Project Promotion Committee in New Heung District (hereinafter “New Heung District Promotion Committee”), but omitted sales of KRW 5.41 million in total from 2006 to 2009 until 2009.

Accordingly, with respect to the above 5.54 billion won, for which the exclusion period has not elapsed, 4.4 billion won, 4.42 billion won, 5.2 billion won, 174,277,410 won, 179,227,450 won, 14,893,4440 won, 410 won, 207 value-added tax for the second period of 2007, and 41,342, 910, 208, 57, 622, 560, 108, corporate tax for the first period of 209, 2006, 179,254, 2086, 2086, 2086, 2086, 2008, 2008, 2006, 2008, 2006, 2006, 2006.

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed a petition for a trial with the Tax Tribunal on October 28, 201, but the petition was dismissed on May 30, 2012.

[The ground for recognition] The facts without dispute, Gap evidence Nos. 1 (including provisional number; hereinafter the same shall apply), Eul evidence Nos. 1 through 9, and the purport of the entire argument as to the plaintiff's legitimacy of the disposition of this case as to the service of this case to the committee for promotion of zones A, the defendant decided that the establishment of the basic plan was made on June 30, 2006; May 18, 2007; the designation of the rearrangement zone was made on December 28, 2007; however, the establishment of the basic plan was made on December 18, 2009; and the designation of the rearrangement zone was made on December 18, 2009; or the designation of the urban and residential environment improvement zone was made on December 28, 2009.

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